Blüm Holdings Inc. General form of registration statement for all companies including face-amount certificate companies

PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Property and equipment at cost, less accumulated depreciation, at September 30, 2013 consisted of the following:

	September 30,			December 31,
	2013			2012
Furniture	$	31,539		$	31,539
Equipment		26,022			26,022
Leasehold improvements		10,400			10,400
Subtotal		67,961			67,961
Less accumulated depreciation		(43,522	)		(34,311	)
Total	$	24,439		$	33,650

Property and equipment at cost, less accumulated depreciation, at December 31, 2012 consisted of the following:

	December 31,		December 31,
	2012		2011
Furniture	$	31,539	$	34,421
Equipment		26,022		32,769
Leasehold improvements		10,400		10,400
Subtotal		67,961		77,590
Less accumulated depreciation		(34,311)		(22,771)
Total	$	33,650	$	54,819